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§ 6221. Tax treatment determined at partnership level
§ 6222. Partner’s return must be consistent with partnership return or Secretary notified of inconsistency
§ 6223. Notice to partners of proceedings
§ 6224. Participation in administrative proceedings; waivers; agreements
§ 6225. Assessments made only after partnership level proceedings are completed
§ 6226. Judicial review of final partnership administrative adjustments
§ 6227. Administrative adjustment requests
§ 6228. Judicial review where administrative adjustment request is not allowed in full
§ 6229. Period of limitations for making assessments
§ 6230. Additional administrative provisions
§ 6231. Definitions and special rules
[§ 6232. Repealed.]
§ 6233. Extension to entities filing partnership returns, etc.
§ 6234. Declaratory judgment relating to treatment of items other than partnership items with respect to an oversheltered return
Subchapter C—Tax Treatment of Partnership Items
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